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19 chapters · 1,201 sections in this title.
O.C.G.A. § 48-16A-1 Legislative findings, declarations, and intent
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The General Assembly finds and declares that a public purpose is served by the waiver of tax penalties and criminal prosecution in return for the immediate reporting and payment of previously underreturned, unreturned, or unpaid state and local ad valorem tax liabilities. The Gene…
O.C.G.A. § 48-16A-10 Cost of collection fee
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(a) In addition to all other penalties provided under this chapter or any other law, the administering governing authority may by ordinance or resolution impose after the expiration of the property tax amnesty period a cost of collection fee of 50 percent of any deficiency levied …
O.C.G.A. § 48-16A-2 Short title
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This chapter shall be known and may be cited as the “Property Tax Amnesty Program Act.” History. Code 1981, § 48-16A-2, enacted by Ga. L. 1994, p. 428, § 3.
O.C.G.A. § 48-16A-3 Definitions
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As used in this chapter, the term: (1) “Ad valorem tax” or “property tax” means any state or local ad valorem tax levied by any taxing jurisdiction. (2) “Administering governing authority” means the county governing authority in the case of state, county, and school ad valorem ta…